Orissa Sales Tax Act, 1947

The respondents, dealers of motor vehicles, paid entry tax under the Orissa Entry Tax Act, 1999 and surcharge under the Orissa Sales Tax Act, 1947. A Finance Department circular directed that surcharge under Section SA of the Sales Tax Act be calculated on the gross sales tax payable, not after set‑off of entry tax. Th…

ICI India Ltd purchased ammonium nitrate liquor for making "Bulk Premix" at its Rourkela plant and declared in Form IV to obtain a concessional tax rate of 4% under the Orissa Sales Tax Act, 1947. The bulk premix, an intermediate product, was not sold but transferred to the company's other units in Orissa and outside t…

The State of Orissa assessed sales tax on M/s Orissa Road Transport Co. Ltd. for the periodic sale of obsolete and unserviceable spare parts, alleging that the corporation was a dealer under the Orissa Sales Tax Act, 1947 but had not registered. The Sales Tax Officer levied tax and penalty under Section 12(5) (earlier …

The Commissioner of Sales Tax, Orissa appealed against the Orissa High Court's order granting Jagannath Cotton Company exemption from sales tax under the State's Industrial Policy Resolutions of 1986 and 1989. The company argued that its process of extracting cotton from waste cotton constituted manufacturing, thereby …

The appellant, C.C.T. Orissa & Ors., challenged a Supreme Court judgment that set aside a High Court order quashing a show‑cause notice issued to the respondent‑assessee, Indian Explosives Ltd., under the Orissa Sales Tax Act. The assessee, a registered dealer, had filed a consolidated return for AY 2000‑01 claiming ex…

The respondents, K.B. Saha & Sons, purchased processed kendu leaves from the Orissa Forest Development Corporation under a tender, obtained lifting orders and transport permits, and moved the leaves to their factories in West Bengal. The State of Orissa levied sales tax under the Orissa Sales Tax Act, 1947, which the r…

M/s Halari Store, a registered dealer under the Orissa Sales Tax Act, was assessed after its books were rejected by the Sales Tax Officer. The dealer appealed to the Assistant Commissioner, who partially upheld the appeal. The Additional Commissioner then, suo motu, issued notices under Section 23(4)(a) read with the a…

The Steel Authority of India entered into a works contract for an oxygen furnace plant, paying a contractor for design, engineering, supply and installation. Under the amended Section 13‑AA of the Orissa Sales Tax Act, the owner was required to deduct 4% sales tax on all payments, but it omitted deduction on amounts re…

The State of Orissa appealed against the High Court's order quashing the Commissioner of Sales Tax's revision of assessment orders for the assessment years 1969-70 and 1970-71 against Mis. Krishna Stores. The assessments had been reassessed under Sections 12(4) and 12(8) of the Orissa Sales Tax Act, and the firm’s appe…

The respondent, a wholesale biscuit dealer, was stopped while unloading goods when a vigilance officer detected irregularities and the Sales Tax Officer (Vigilance) levied tax of Rs.32,592 and a penalty of Rs.54,320 under Section 16‑D of the Orissa Sales Tax Act. The dealer challenged the officer's authority, arguing t…

The State of Orissa appealed against Minerals and Metals Trading Corporation of India Ltd. (MMTC), a government dealer that purchased mineral ore in Orissa, declared the ore for resale within the state, and then sold it to a Japanese buyer by delivering it at Paradeep port for export. The Sales Tax Officer held MMTC li…

The case concerned the interpretation of the Orissa Additional Sales Tax Act, 1975 as amended in 1979 and whether its additional tax was subject to the single‑point levy rule of section 8 of the Orissa Sales Tax Act, 1947. The appellants argued that, because section 3(2) of the 1975 Act made the provisions of the 1947 …

M/s OCL India Ltd., a cement manufacturer, was assessed under the Orissa Sales Tax Act for the year 1986-87. The Sales Tax Officer issued an assessment order in 1987, which was later subjected to a show‑cause notice by the Assistant Commissioner in 1995 under delegated revisional power, but the proceedings were dropped…

The Commissioner of Commercial and Sales Taxes appealed against the order of the Supreme Court which upheld the High Court's direction that Orient Paper Mills deposit Rs 50 lakhs and later Rs 25 lakhs pending a sales‑tax assessment. The revenue argued that Section 14‑C of the Orissa Sales Tax Act did not apply because …

The State of Orissa appealed against the judgment that over‑retention charges collected by M/s Asiatic Gases Ltd. for gas cylinders were not part of the sale price under the Orissa Sales Tax Act, 1947. The assessee supplied medical oxygen and industrial gases in cylinders and allowed customers to use the cylinders on a…

The State of Orissa issued an Industrial Policy Resolution (IPR) in 1979 promising five‑year sales‑tax exemption for new small‑scale industries, but actual exemption required a notification under Section 6 of the Orissa Sales Tax Act. M/s Shree Durga Oil Mills set up its oil mill in 1980 and claimed exemption, invoking…

The petitioners, registered dealers under the Orissa Sales Tax Act, 1947, challenged the constitutional validity of the Orissa Additional Sales Tax (Amendment and Validation) Act, 1983, which retrospectively validated assessments of an additional tax levied on gross turnover, allegedly violating the single‑point levy s…

Titaghur Paper Mills Co. Ltd. was assessed for sales tax for the year 1980-81 under the Central Sales Tax Act, 1956 and the Orissa Sales Tax Act, 1947 after the assessing officer, having refused further adjournments, made a best‑judgment assessment treating the gross turnover as taxable. The company filed writ petition…

Orissa Sponge Iron Ltd., which invested under the 1980 industrial policy and began production on 1 April 1984, sought deferment/exemption of sales tax under the 1989 policy. The 1989 policy, via para 2.18, limited such benefits to "continuing units of 1980 policy" that went into production after 1 April 1986, thereby e…

Crown Re‑roller (P) Ltd., a re‑rolling mill in Orissa, purchased iron and steel scrap from registered dealers. The State of Orissa, under an industrial policy, exempted raw material purchases from sales tax, but a 1989 notification shifted the taxable event to the first point of sale. The company claimed a refund of sa…

Crown Re-roller (P) Ltd., a re‑rolling mill, purchased iron and steel scrap from registered dealers after the State of Orissa issued a 1989 notification making such material taxable at the first point of sale. The company claimed a refund of sales tax under Section 14 of the Orissa Sales Tax Act, arguing that tax had b…

The Court examined whether a composite contract for the manufacture, supply and installation of lifts constitutes a "sale of goods" or a "works contract" for tax purposes under Article 366(29A)(b) of the Constitution and related sales‑tax statutes. The petitioners argued that the installation component made the contrac…

The State of Orissa appealed a High Court order that granted M/s B. Engineers & Builders Ltd. reimbursement of sales tax paid on works contracts executed between 1998‑99 and 2000‑01. The contracts contained Clause 45.2 of the General Conditions of Contract (GCC) which obliges the employer to reimburse sales tax on comp…

Tata Davy Ltd was declared a sick industrial company under the Sick Industrial Companies (Special Provisions) Act, 1985 and a reconstruction scheme was sanctioned by the Board. The company had arrears of sales tax under the Orissa Sales Tax Act, 1947, and the State sought attachment of its property under section 13‑A o…

The State of Orissa issued notifications under the Orissa Sales Tax Act, 1947, imposing a 10% purchase tax on bamboos and standing trees agreed to be severed. Petitioners challenged the validity of these notifications, arguing that the transactions were not sales of goods, that the tax amounted to double taxation, and …